182. In section 261B(4)(a) (treating trade loss etc as CGT loss)(1) for “Commissioners” substitute “tribunal”.
Commencement Information
I1Sch. 1 para. 182 in force at 1.4.2009, see art. 1(2)
Sections 261B and 261C were inserted by section 1027 of, and paragraphs 294 and 329 of Schedule 1 to, the Income Tax Act 2007 (c. 3).